Journal section JURISPRUDENCE
Topical issues of interaction between operational units of internal affairs bodies and tax authorities in the process of combating tax crimes
Criminal law response is not the main but rather effective means of counteracting
economic crime. In this regard modern society is feeling an acute need for high-quality
regulatory regulation defining certain types of economic crimes and measures of state
coercion used for their perpetration. To solve this problem it is necessary to conduct
research on the social and legal content of certain types of tax crimes, complex rules
for constructing the compositions of these acts and the specifics of technical and legal
registration of the relevant provisions of the Special Part of the Criminal Code. To achieve
this goal in modern criminal law science separate groups of economic crimes are singled
out as an object of study: economic, tax, credit, monopolistic, etc.
In modern conditions the need for proper protection of financial relations, including
criminal and legal means, becomes indisputable. However a number of relevant norms of
the Criminal Code, as well as the practice of their implementation, cannot be considered
satisfactory in terms of compliance with the rules of legislative technology, the validity of
the differentiation of responsibility enshrined in them and, as a result, the effectiveness
of the implementation of the preventive task of criminal law. Qualitative norms of criminal
law, ensuring the protection of financial relations, are an important condition for the
proper counteraction to crime in the tax sphere, carried out by the state in the person of
investigative and judicial bodies. Representatives of commercial and other organizations
as well as other economic entities are no less interested in ensuring the high quality
of these criminal law norms, since it acts as the legal basis for business security from
unreasonable procedural decisions.
In the article taking into account modern features of legislation and law enforcement
practice aspects affecting the efficiency of the organization of interaction between
operational units of the law enforcement bodies and tax authorities in the process of
counteracting tax crime have been considered. The typical algorithms of joint work of
these subjects the problems that arise and the most promising ways to solve them are
shown.
Keywords: interaction; tax authorities; operational units of the law enforcement bodies; opposition to tax crimes
Associate Professor of the Department of Social and Legal Disciplines of the Volga Region Institute for Advanced Studies of the Federal Tax Service of Russia, PhD. in Law.
, e-mail rony_2005@mail.ru
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